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Showing 7180 of 66672 articles for Art. 206 2 and 3-b

French General Tax CodeIn force
E: Summary of customers

Article 289 B

I.-Any taxable person identified for value added tax purposes must file, within a period and in accordance with procedures laid down by decree, a summary statement of customers, with their value added…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and special schemes.

Article 208 B

I. - The investment property companies referred to in I de l'article 33 de la loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 236 bis

…taxable results for that financial year. In the event of a partial contribution of assets, demerger and transfer of employees with continuation of employment contracts, the provisions of this article…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 237 bis

In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable profits and income

Article 238 bis

…c heritage, the defence of the natural environment or the dissemination of French culture, language and scientific knowledge, in particular when these payments are made to the benefit of a university…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Capital gains on securities realised by private individuals

Article 248 B

The provisions of articles 92, and 150-0 A are not applicable to exchanges of securities carried out under the loi de nationalisation n° 82-155 du 11 février 1982. In the event of the sale of the secu…

AI translation · Updated 8 Nov 2023Open Article
French Customs CodeIn force
Chapter VI: Miscellaneous duties and taxes.

Article 285 bis

…tax burden with similar products of national origin. Decrees issued by the Minister for the Economy and Finance set the terms and conditions for the application of this provision for each type of good…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 B bis

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AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Actual turnover system

Article 268 bis

…ion offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed price, when they are made up of severa…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Title II: Turnover taxes and similar taxes

Article 299 bis

…he local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Lands and Clipperton Island; 2° Users of a digital interface are located in France if…

AI translation · Updated 7 Nov 2023Open Article
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